In case the Company’s subscribers pay for stationery expenses, work-trip allowance, telephone expenses … for laborers in line with the package expenditures prescribed in the financial regulations or internal regulations of the enterprises. The company is entitled to deduct this expense from the deductible expenses when determining the income subject to corporate income tax (CIT).
An employee who receives a share of the Company’s fixed assets is not subject to PIT taxable income. In cases where the company spends more than the contracted laborers, the portion which is higher than the fixed amount shall be included in PIT taxable income.
Tax Department of Hanoi to answer the electronic portal – Ministry of Finance know and guide Readers.
Official letter 69792 November 10th , 2016